Pengaruh Love of money, Machiavelliansm, Pengetahuan Perpajakan,dan Moral Pajak terhadap Kepatuhan WPOP di Semarang - Nugraeni, Adelia Asri; Nurhayati, Ida (Empiricism Journal, 2026)
Rendahnya tingkat kepatuhan pajak di Indonesia, khususnya pada wajib pajak orang pribadi, sering kali dipengaruhi oleh faktor psikologis, kognitif, dan moral. Penelitian ini berupaya menelaah sejauh mana love of money, machiavellianism, pengetahuan perpajakan, dan moral pajak berperan dalam membentuk kepatuhan wajib pajak di Kota Semarang. Pendekatan kuantitatif digunakan dengan metode survei melalui kuesioner tertutup kepada 138 responden yang dipilih menggunakan teknik purposive sampling. Instrumen penelitian telah melalui uji validitas dan reliabilitas sehingga layak digunakan untuk pengumpulan data. Analisis dilakukan dengan regresi linier berganda serta uji kelayakan model menggunakan IBM SPSS versi 26. Hasil menunjukkan bahwa orientasi uang dan sifat machiavellian berpengaruh negatif signifikan terhadap kepatuhan, sedangkan pengetahuan perpajakan dan moral pajak berpengaruh positif signifikan. Model penelitian memiliki nilai Adjusted R² sebesar 0,834, yang berarti keempat variabel mampu menjelaskan sebagian besar variasi kepatuhan, sementara sisanya dipengaruhi faktor lain di luar model. Simpulan penelitian ini menegaskan bahwa kepatuhan pajak tidak hanya ditentukan oleh regulasi formal, tetapi juga oleh aspek psikologis, pengetahuan, dan moralitas individu, sehingga strategi peningkatan kepatuhan perlu mengintegrasikan dimensi perilaku dan etika. The Influence of Love of money, Machiavellianism, Tax Knowledge, and Tax Morality on Compliance in Semarang Abstract Low levels of tax compliance among individual taxpayers in Indonesia, particularly in Semarang, are often influenced by psychological, cognitive, and moral factors. This study aims to examine the role of love of money, machiavellianism, tax knowledge, and tax morality in shaping taxpayer compliance. A quantitative approach was employed using a survey method with closed-ended questionnaires distributed to 138 respondents selected through purposive sampling. The research instrument was tested for validity and reliability to ensure its appropriateness for data collection. Data analysis was conducted using multiple linear regression and model feasibility tests with IBM SPSS version 26. The findings reveal that love of money and machiavellianism exert significant negative effects on compliance, while tax knowledge and tax morality demonstrate significant positive influences. The Adjusted R² value of 0.834 indicates that the four independent variables explain 83.4% of the variation in taxpayer compliance, with the remaining 16.6% influenced by other factors outside the model. The conclusion emphasizes that taxpayer compliance is not solely determined by formal regulations but is also shaped by psychological traits, knowledge, and moral values. Therefore, strategies to improve compliance should integrate behavioral and ethical dimensions alongside regulatory measures.